PER CURIAM.
Burlington Northern Railroad brought this action under Section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976, 49 U.S.C. § 11503, alleging discriminatory tax treatment by the State of Iowa. Three complaints were made: (1) the state of Iowa, in tax years 1979 through 1982, assessed and collected, or sought to collect, tax payments on Burlington Northern's personal property while effectively allowing most other personal property...
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